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内控作为一种管理手段最早起源于美国,其宗旨是强化管理、深化监督、提高效益。后期流传于我国,主要应用于企业,在我国得到验证与发展的同时,近几年也应用到行政事业单位中来。对于行政单位来说,内控在有效履行行使行政职权,提高公共服务效益的同时,还起到了防范腐败行为,有效规避风险,构建和谐社会的作用。但是内控建设对于行政单位来说,还是初级阶段,因此在许多方面还不够完善,本文就内控在行政单位建设中存在的一些不足以及相关建议谈下个人的看法。
As the earliest origin of internal control in the United States as a management tool, its purpose is to strengthen management, deepen supervision and improve efficiency. Late spread in our country, mainly used in business, in our country has been verified and developed at the same time, in recent years also applied to the administrative units. For the administrative units, the internal control plays an important role in guarding against corrupt behavior, effectively avoiding risks and building a harmonious society while effectively exercising administrative power and improving the effectiveness of public services. However, the construction of internal control is still an initial stage for the administrative unit, so it is not perfect in many aspects. This article discusses some of the deficiencies in the construction of the administrative unit and the related suggestions.